15CA - 15CB Filing in India
Form 15CA and 15CB are mandatory filings required before making a remittance to a foreign entity or individual, confirming that applicable tax has been deducted (or is not applicable) under the Income Tax Act, 1961. Form 15CB is a Chartered Accountant's certificate confirming the tax treatment of the remittance, while Form 15CA is the remitter's self-declaration filed online, often based on the 15CB certificate for larger or taxable remittances. Banks require these forms before processing most foreign outward remittances.
What Are Form 15CA and 15CB?
When making a payment to a non-resident or foreign entity — for imports, professional services, royalty, dividends, or other cross-border payments — Indian tax law requires confirmation that any applicable tax has been deducted at source before the funds leave the country. Form 15CB is a certificate issued by a Chartered Accountant certifying the nature of the remittance, the applicable tax rate (considering Double Taxation Avoidance Agreements where relevant), and the TDS position. Form 15CA is then filed by the remitter online, declaring this information to the Income Tax Department — for many transactions, 15CA is filed based on the CA-certified 15CB.
Not every foreign remittance requires both forms — certain small-value or specifically exempted transactions (listed under Rule 37BB) don't require 15CA/15CB at all, while others require only a simplified 15CA without a CA certificate, depending on the amount and nature of the transaction.
When 15CA/15CB Is Required
(Specific thresholds and exemption categories should be confirmed against the current Rule 37BB list at the time of remittance.)
Step-by-Step Process
- 1Determine the nature and purpose of the remittance — this drives which category and form applies.
- 2Check if the remittance falls under an exempted category listed in Rule 37BB.
- 3If not exempted, obtain Form 15CB from a Chartered Accountant, certifying the tax position and applicable rate.
- 4File Form 15CA online on the Income Tax e-filing portal, referencing the 15CB certificate where applicable.
- 5Submit the acknowledgment (15CA) along with the 15CB certificate to your bank as part of the remittance request.
- 6Bank processes the remittance once the required forms and certificate are in order.
- 7Retain copies of 15CA/15CB for compliance records, since these can be reviewed by tax authorities later.
15CA/15CB vs Related Cross-Border Compliance
Frequently Asked Questions
No, Form 15CB is required only for remittances above the specified threshold that are taxable in India and not covered under an exemption — small remittances and those covered under Rule 37BB's exempted list may not require a CA certificate.
The remitter (the person or business making the payment to a foreign entity) is responsible for filing Form 15CA, typically based on the tax position certified in Form 15CB by their Chartered Accountant.
Banks generally will not process outward remittances without the required 15CA/15CB documentation where applicable, and non-compliance can also expose the remitter to penalties under the Income Tax Act for failing to ensure proper TDS compliance.
Many personal remittance categories, such as for education or medical treatment, may fall under exempted categories requiring only a simplified 15CA (Part A) without a CA certificate, but specifics depend on the amount and purpose — banks typically guide remitters on the applicable requirement.
Yes, where a DTAA between India and the recipient's country provides a lower tax rate, this can be factored into the 15CB certification, provided the remitter obtains the necessary documentation (such as a Tax Residency Certificate) from the foreign recipient. ---
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This guide is reviewed by practicing Chartered Accountants and Company Secretaries at Seedan Group with hands-on experience in Indian business registration and compliance. Content is for general guidance and updated as regulations change.
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